https://www.taxtmi.com/article/detailed?id=12611 The Court held that the statutory definition of "consumer" splits into three parts: purchase for consideration (for which the complainant bears the onus), an exclusion for resale or commercial purpose (which the service provider who pleads it must prove), and a limiting exception to that exclusion (which, if reached, the complainant must prove). The service provider must discharge its onus on the preponderance of probabilities; merely pleading commercial purpose without evidentiary proof is insufficient. en-us Thu, 16 May 2024 09:01:57 +0530 Thu, 16 May 2024 09:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12611 The Court held that the statutory definition of "consumer" splits into three parts: purchase for consideration (for which the complainant bears the onus), an exclusion for resale or commercial purpose (which the service provider who pleads it must prove), and a limiting exception to that exclusion (which, if reached, the complainant must prove). The service provider must discharge its onus on the preponderance of probabilities; merely pleading commercial purpose without evidentiary proof is insufficient. Articles Other Topics Thu, 16 May 2024 09:01:57 +0530 https://www.taxtmi.com/article/detailed?id=12611